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此次财会改革的一项重要内容就是,适应企业转换经营机制的要求,建立资本金制度,使企业资本得到保全。企业的资本之所以要强调保全,是因为企业在独立自主经营条件下,作为会计主体,是独立于其所有者以外的会计核算单位,应当以持续、正常的生产经营活动为前提。由于企业持续经营的假设存在,就产生了企业资本保全问题,如果企业不能保持其资本或资产完整,要想连续不断地经营下去是不可能的。为了体现资本保全原则,国家相应采取了一系列改革措施,对于企业资本金的保全与完整具有重要意义。但在现实经济生活中,在物价持续变动情况下,要真正做到企业的资本保全,我认为还有一定的距离。我国现行会计核算是以历史成本和名义货币单位为计量尺度的,这种会计核算模式在物价持续变动的情况下,会导致会计信息失真,使帐面价值脱离实际情
One of the important contents of the financial reform is to adapt to the requirements of the enterprise to transform the operating mechanism and establish a capital fund system so that the company’s capital is preserved. The reason why the capital of an enterprise emphasizes preservation is that the enterprise, under the conditions of independent and independent management, is the accounting entity and is independent of the accounting entity outside its owner, and should be based on the premise of continuous and normal production and business activities. Because of the assumption that the company continues to operate, there is a problem of corporate capital preservation. If the enterprise cannot maintain its capital or assets integrity, it is impossible to continue to operate continuously. In order to reflect the principle of capital preservation, the state has adopted a series of reform measures that are of great significance to the preservation and integrity of corporate capital. However, in the real economic life, in the case of continuous changes in the price of goods, to truly maintain the capital of the enterprise, I think there is a certain distance. The current accounting in our country is based on the historical cost and nominal currency unit. This kind of accounting model will result in distortion of accounting information and continuous deviation of book value from actual situation when price changes continue.